资源科学 ›› 2017, Vol. 39 ›› Issue (5): 945-953.doi: 10.18402/resci.2017.05.14

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基于自然生态空间的中国资源税费框架改革

熊振兴1(), 王克强1,2, 刘红梅3()   

  1. 1. 上海财经大学公共经济与管理学院,上海 200433
    2. 上海财经大学公共政策与治理研究院,上海 200433
    3. 上海师范大学商学院,上海 200234
  • 收稿日期:2016-05-31 修回日期:2017-02-28 出版日期:2017-05-20 发布日期:2017-05-20
  • 作者简介:

    作者简介:熊振兴,男,湖南随州人,博士生,主要从事资源环境税研究。E-mail:gdp361@163.com

  • 基金资助:
    国家社科基金项目(15BJL159);上海社科基金(15GJ017);上海市教育委员会科研创新项目(15ZS038)

Construction of a resource tax system based on natural ecological space

Zhenxing XIONG1(), Keqiang WANG1,2, Hongmei LIU3()   

  1. 1. School of Pubic Economy and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China
    2. Institute of Public Policy and Governance,Shanghai University of Finance and Economics,Shanghai 200433,China
    3. School of Business,Shanghai Normal University,Shanghai 200234,China
  • Received:2016-05-31 Revised:2017-02-28 Online:2017-05-20 Published:2017-05-20

摘要:

将资源税扩展到自然生态空间的占用是中国资源税改革的新内容,这要求通过保护资源的生态功能实现环境保护。资源税改革需要扩大征收范围和覆盖相关环节,进而提高整体税率,同时根据各种资源特征以及收税和收费特点,在清费立税原则下保留必要收费和新增资源税目。建议设立水资源、森林资源等资源税目,将耕地占用税变更为农地占用税,将城镇土地使用税扩展为建设用地使用税进而纳入农村建设用地并设立建设用地闲置税,对矿产资源在开采和销售环节分别从量和从价计征,同时推动废弃物资源排放管理费改税,形成对土地、森林、水和矿产等各种自然资源从开采、使用到排放各环节有效管理的资源税费体系,实现对自然生态空间的保护。

关键词: 自然资源, 自然生态空间, 资源税

Abstract:

Extending the resource tax to the occupancy of natural ecological space is a new component of resource tax reform in China. This requires a protection of the ecological functions of resources to achieve environmental protection. From the perspective of natural ecological space,resource tax reform should enlarge the range of tax collection to all resources,cover all related aspects of resources from mining to discharge,and raise the overall tax rate of resource use. In the tax clearance fee legislation principle,retaining necessary charges and adding new resource tax items,from the height of the natural ecological space to protect resources and the environment. The water and forest resources should be included in the scope of resource taxation,and awareness of conservation and realization of payment for services should be increased. We need to change cultivated land occupation tax to farmland occupation tax,establish an idle tax on construction land and include unused land,rural construction land and idle construction land into the system of taxes on resources. The mineral resources should be taxed using amounts and prices respectively from the mining and marketing chain,not only reflecting market supply and demand but also the degree of scarcity. We need to increase tax items for restoration of ecological environments after mining and develop alternative energy resources. Tax reform for waste resource management is needed,and forming a resource tax system for all kinds of natural resources such as land,forests,water and minerals to effectively manage all aspects of exploitation and emissions is needed. Finally,to achieve economical and intensive utilization of resources and protection of natural ecological space we should promote the protection of resources and environmental legislation,registration of natural ecological spaces,reform other taxes related to resources and environment and improve the degree of tax greening.

Key words: natural resources, natural ecological space, resource tax reform